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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 133 results.
Mutual insurance companies: conditions to increase temporary disability management coefficients to 0.07 or 0.033
BOE-A-2026-15563
Orden ISM/727/2026, de 13 de julio, por la que se fijan para el ejercicio 2026 las bases normalizadas de cotización a la Seguridad Social, por contingencias comunes, en el Régimen Especial de la Seguridad Social para la Minería del Carbón.
BOE-A-2026-15379
40% reduction period for final retirement expired by 31 Dec 2023
V5164-26
Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans
V5095-26
Determinación de la contingencia de jubilación para la aplicación de la reducción del 40%
V5063-26
Contributions to alternative mutualities deductible under conditions
V1650-26
La reducción del 40% por rescate de planes de pensiones puede aplicarse a prestaciones de distintos planes en ejercicios diferentes
V5039-26
La reducción del 40% por aportaciones anteriores a 2007 solo puede aplicarse a una de las prestaciones percibidas por la misma contingencia
V5034-26
40% reduction available on pension plan withdrawals for contributions up to 2006
V5028-26
40% reduction possible for pre-arranged contributions with over 10 years' age if deadline met
V5008-26
40% reduction for pre-2007 contributions depends on contingency timing
V5003-26
40% reduction possible for early pension contributions under specific conditions
V5001-26
Orden TMD/504/2026, de 22 de mayo, de delegación de competencias en el ámbito del programa 929D «Contingencias asociadas a la Depresión Aislada en Niveles Altos (DANA) de 2024» y 922M «Organización territorial del Estado y desarrollo de sus sistemas de colaboración».
BOE-A-2026-11290
40% pension reduction depends on timing of retirement contingency
V0992-26
Deductibility of a life annuity paid to a former administrator depends on its legal and economic nature
V0972-26
Transfer of rights from a protected pension plan to a pension plan may have no tax consequences
V0825-26
40% reduction possible for early pension plan withdrawals under specific conditions
V0746-26
Advance pension claim triggers contingency event
V0710-26
V0727-26
40% reduction in pension plan withdrawals depends on contingency date
V0670-26
40% reduction possible for pension contributions before 2007 if benefit received on time
V0623-26
Pensions for disabled persons: exemptions under special regime
V0631-26
Contributions to pension plans allowed after retirement if no pension payment has started
V0608-26
40% reduction applicable if retirement contingency arises upon early withdrawal
V0495-26
40% pension reduction expires under transitional rule
V0490-26
Business contributions by judicial decision are charged to the year when the decision becomes final
V0373-26
Reduction of 40% not applicable if EPSV benefits are received as income
V0371-26
40% reduction depends on when eligibility conditions are met
V0225-26
40% reduction cannot be applied to pension plans contracted after 2006
V0155-26
40% reduction possible on pension plans if taken before 2028
V0157-26
Pension plan early withdrawal reduction period depends on contingency timing
V0156-26
Possibility of applying the 40% reduction on pension plan lump-sum payments
V0153-26
Life annuity for former administrators is deductible in Corporate Tax when paid
V0122-26
Resolución de 9 de enero de 2026, de la Dirección General de Seguros y Fondos de Pensiones, por la que se publica el tipo de interés máximo a utilizar en los planes de pensiones respecto a las contingencias en que esté definida la prestación y para las que se garantice exclusivamente un tipo de interés mínimo o determinado en la capitalización de las aportaciones, de aplicación al ejercicio 2026.
BOE-A-2026-1225
40% pension reduction not applicable if retirement contingency occurred more than 10 years ago
V0041-26
Group insurance payment deemed work income; 40% reduction period may have expired
V0052-26
Análisis de la aplicación de la reducción del 40% en rescates de planes de pensiones
V2508-25
40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases
V2332-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
40% reduction for prior contributions can apply only once per contingency
V2317-25
Possibility of 40% reduction for pension contributions before 2007
V2296-25
Advance pension rights taxed as work income and may qualify for 40% reduction
V2233-25
Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions
V2231-25
Jubilación contingency triggers 40% reduction at initial access
V2158-25
The 40% reduction period in pension plans depends on when the contingency occurs
V2091-25
40% pension reduction possible for dependents if benefits paid as capital within legal periods
V1920-25
40% reduction possible on pension plans under transitional regime
V1868-25
40% reduction possible for pension plans if received as capital within legal periods
V1758-25
Tratamiento de la contingencia y aplicación de la reducción del 40% en el cobro de planes de pensiones
V1596-25
Análisis de la aplicación de la reducción del 40% en el rescate de planes de pensiones por contingencia de jubilación anticipada
V1597-25
Posibilidad de aplicar la reducción del 40% en rescates de planes de pensiones con aportaciones anteriores a 2007
V1584-25
Posibilidad de aplicar la reducción del 40% por aportaciones anteriores a 2007 en rescates de planes de pensiones
V1564-25
40% reduction applicable only once per contingency in the same pension plan
V1546-25
Parents can apply child minimum if child's income stays below thresholds
V1377-25
IRPF retention on assured pension withdrawal applies to gross amount
V1332-25
40% reduction in temporary regime applicable only once per same pension contingency
V1331-25
40% reduction possible on pension plan withdrawal due to early retirement from collective dismissal
V1317-25
40% reduction possible for early access to pension rights with ten years' tenure
V1240-25
Tax treatment of the early surrender of rights vested for ten years
V1141-25
40% reduction applicable for pre-2007 contributions if pension taken in time
V1029-25
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